MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,
ITA/2/2019HC Kerala02 Nov 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX
9 of
the order that the seized documents may not belong to
the appellant-assessee?
iii. In the absence of recording of satisfaction by the
assessing authority who conducted the search under
Section 132 of the Act, coupled with the finding of the
Tribunal that the seized documents may not belong to the
appellant assessee, whether the Appellate Tribunal
